Sitting in an overstuffed chair with a football on his lap, President Clinton said Sunday he was enjoying the Super Bowl on television but refused to take sides.

"If both teams play as well today as they did last week, it's going to be the best Super Bowl in 20 years," Clinton said, cutting his analysis short when the Dallas Cowboys recovered a fumble from the Buffalo Bills."Penalty - Buffalo!" Clinton announced to no one in particular.

The score was 3-3 in the first quarter when reporters were brought to the White House theater, where Clinton was watching the game on a large-screen television. Georgia Gov. Zell Miller and his wife, Shirley, were sitting on either side of Clinton in the front row. Atlanta was host to the Super Bowl.

Clinton, who also was joined by several staff members, was asked four times to say who he wanted to win, but he did not respond.

The president waffled on his Super Bowl choice last year, when the same two teams played.

"I've got to be for (Dallas). Of course I am," Clinton said a month before the title game in 1993. But while watching last year's game, he refused to take a side, saying, "I have enough tough decisions to make."

Cowboys owner Jerry Jones and coach Jimmy Johnson played college football at the University of Arkansas in Clinton's home state. Dallas is about a five-hour drive from Little Rock, Ark.